In the wake of conflicting rulings by two federal appellate courts, IRS has decided to continue following established regs under Code Sec. 36B's premium tax credit provision, which provide that the credit is available to persons enrolled in federally-facilitated as well as state-operated exchanges, IRS Commissioner John Koskinen told a congressional panel on July 23. ( Testimony of John Koskinen Before the House Oversight and Government Reform Committee's Subcommittee on Economic Growth Job Creation and Regulatory Affairs, 7/23/2014 )Read Full Article →

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